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Home My WebLink About2016-07-12 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 12, 2016 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Donald David called the meeting to order at 9:00 a.m. Present were: Board Members Donald David, Richard Dinges and Grace Reinhard; Deputy Corporation Counsel Belinda Castillo Hall; Acting Real Property Tax Assistant Administrator Keita Jo and Real Property Appeals Board Clerk Elizabeth Nina Swain. Absent were: Board Members Wesley Takai and Melvin Ventura STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Board was provided with meeting minutes from the March 2, 2016, organizational meeting for approval. No corrections were noted. A call for questions was made. Mr. Dinges moved to accept the minutes of March 21". Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporation Counsel Belinda Castillo Hall advised all Appellants and the Department of the procedure the Board would be following for the rendering of their decision, and the Appellants' further right to appeal to the Tax Appeal Court located in Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via certified mail. For each appeal case, the appraiser submitted a packet of information to the Board, unless there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not present, any information sent in by the Appellant was presented to the Board along with the appraisers' packet. CASE #25343 — FITZGERALD, JOHN & KAREN / FITZGERALD FAMILY TRUST TMK 2-9-004-027-0000 Present were appellant John Fitzgerald. Present for the County was appraiser Brandon Cain. County informed the Board that a settlement agreement had been reached with the appellant with a building value of $476,400, land value of $30,100 and exemption of $180,000. A call for questions was made. Mr. Dinges moved to accept the settlement values as presented. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #25341 — FITZGERALD, JOHN & KAREN TMK 2-9-004-114-0000 Present were appellant John Fitzgerald. Present for the County was appraiser Brandon Cain. County informed the Board that a settlement agreement had been reached with the appellant with a land value of $3,700. A call for questions was made. Mr. Dinges moved to accept the settlement with a land value of $3,700. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #25406, 25407, 25408, 25410, 25411 & 25412 ANDERSON, CHARLES A / ANDERSON, LISA L TMK 9-5-008-036-0000, 9-5-008-038-0000, 9-5-008-039-0000, 9-5-008-041-0000, 9-5-008-042-0000 & 9-5-008-043-0000 Present were appellant Charles Anderson and County appraiser Nicholas Bassis. Properties located mauka of Naalehu town in the Kau District. Appeals all on land values and removal from the agricultural program. Appellant presented his case. County presented their case and recommended the following reductions in land values: • Case No. 25406 $205,700 • Case No. 25407 $228,800 • Case No. 25408 $167,400 • Case No. 25410 $239,500 • Case No. 25411 $103,300 • Case No. 25412 $163,400 A call for questions was made. 2 Mr. Dinges moved to accept the County's recommendation to reduce land values as presented. Seconded by Mrs. Reinhard. A call for discussion was made. Motion failed by a vote of 0:3. Mr. David moved to honor the agricultural exemption with land value for Case No. 25406 at $17,500, Case No. 25412 at $11,000, Case No. 25411 at $4,400, Case No. 25410 at $23,800, Case No. 25408 at $11,500 and Case No. 25407 at $21,700. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 3:0. Noted for the record: Board Member Wesley Takai arrived at 9:45 a.m. and was present for the remainder of the meeting. CASE #25430 — COFFMAN, W H TMK 9-6-008-014-0000 Present were appellant Whitney Coffman and County appraiser Nicholas Bassis. Property located on West Road in Wood Valley in the Kau District. Appeal on removal from the agricultural program. Appellant presented his case. County presented their case and recommended sustaining the land value at $252,800 and building value at $106,100. A call for questions was made. Mr. Takai moved to reduce the land value to $112,800, sustain the building value and have the home exemption adjusted accordingly. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25490 — COFFMAN, W H TMK 9-6-011-008-0000 Present were appellant Whitney Coffman and County appraiser Nicholas Bassis. Property located on Wood Walley Road in Kau. Appeal on removal of the agricultural exemption. Appellant presented his case. County presented their case and recommended sustaining the land value. A call for questions was made. Mr. Takai moved to reduce the land value to $337,200. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:38 a.m. Reconvened: 10:54 a.m. 3 CASE #25379 — DUBUCLET, VANCE PHILLIP TMK 1-3-009-021-0000 Present were appellant Vance DuBuclet and County appraiser Dori Hoohuli. Property located on the Pahoa-Kalapana Highway before the Leilani Estates subdivision. Appeal on land, building and exemption values. Appellant presented his case. County presented their case and recommended sustaining the values. A call for questions was made. Mr. Takai moved to sustain the County's valuation. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25380 — DUBUCLET, VANCE PHILLIP TMK 1-3-009-022-0000 Present were appellant Vance DuBuclet and County appraiser Dori Hoohuli. Property located on the Pahoa-Kalapana Highway before the Leilani Estates subdivision. Appeal on land value. Appellant presented his case. Count presented their case and recommended sustaining the land value at $155,300. A call for questions was made. Mr. Takai moved to sustain the County's value. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 25182 Case No. 25183 Case No. 25184 TMK 1-4-011-027-0000 TMK 1-4-011-027-0000 TMK 1-4-011-027-0000 A call for questions was made. YUNIS, MUHAMMAD YUNIS, MUHAMMAD YUNIS, MUHAMMAD Mr. Takai moved to accept the withdrawals as presented. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. 51 SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 16 cases that had reached settlement agreements between the County and the respective appellants. As noted for the record, Case Nos. 25343 and 25341 were removed from the settlement agenda as it was presented and ruled on by the Board at the start of the meeting as the appellant, John Fitzgerald, was present at the meeting. A copy of the agenda is attached hereto as Exhibit A. Mr. David questioned the exemptions in Case Nos. 25215, 25216 and 25217. County Clerical Supervisor Pohai Kelson responded. Mr. David questions the building value in Case No. 25311. Mr. Jo responded for the County. Mr. David questioned the reduction in land value in Case No. 25442. County appraiser Nicholas Bassis responded. A call for questions was made. Mr. Dinges moved to accept the settlements as presented. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:38 a.m. Reconvened: 1:33 p.m. CASE #25481 — BARNETT, ROBERT T / SUZANNE M TMK 9-4-005-005-0000 Present were appellant Suzanne Barnett and County appraiser Nicholas Bassis. County presented to the Board a signed settlement agreement between the County and the appellant with the land value at $14,000, building value at $106,500 and homeowner's exemption at $103,500. A call for questions was made. Mr. Takai moved to accept the settlement amount as noted with the exemption being adjusted accordingly with the land classified as agricultural. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25191 & 25192 — HENDRICKS, JOHN M TMK 1-4-011-031-0000 (Year 2014 & 2015) Present were appellant John Hendricks and wife Suzanne Hendricks. Also present was County Clerical Supervisor Pohai Kelson. Property located on Kapoho Beach Road in the Kapoho Beach Lots subdivision. Appeal on exemption and property class. 5 Appellants presented their case. County presented their case and recommended sustaining the disallowance of the exemption. A call for questions was made. Mr. Takai moved to disallow the exemption for Case No. 25191. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to disallow the exemption for the first half of the year for Case No. 25192 and grant it for the second half. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25548 — KRAUT, LISA JAYE TMK 9-4-005-023-0000 Present were Yaron Sclomo, son of appellant Lisa Kraut, and County appraiser Nicholas Bassis. An inquiry was made by the Chair to Mr. Sclomo as to the availability of a letter from the appellant authorizing Mr. Sclomo to represent appellant. Mr. Sclomo stated that he did not have a letter but would be able to obtain one should the Board require it. A call for questions was made. Mr. David moved to accept the representative in place of the appellant and proceed with hearing the case. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Property located on Lorenzo Road in the District of Kau. Appeal on the property class, denial of agricultural use. Appellant's representative presented their case. County presented their case and recommended sustain the land value at $166,300 and reducing the building value to $166,500. A call for questions was made. Mr. Takai moved to accept the County's recommended reduction in building value of $166,500 and to reduce the land value to $97,400 with the exemption pending adjustment. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:43 p.m. Reconvened -2-55 p.m. NEW BUSINESS TMK 7-3-064-012-0000 — Michael K. Fujimoto and Thuy N. Fujimoto's submittal of letter dated April 27, 2016, requesting to file an appeal after deadline. 0 Present was Michael Fujimoto, owner of the property. Board Members reviewed the letter submitted by Mr. and Mrs. Fujimoto and presented questions to Mr. Fujimoto. A call for questions was made. Mr. Takai moved to deny the request. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25375 — HABASHI, MAHER TMK 1-4-003-019-0000 Case called at 3:06 p.m. and appellant was not present. Present for the County was appraiser Sally Kaaiakamanu. Property located on Government Beach Road in Pahoa. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the value at $804,400. A call for questions was made. Mr. Dinges moved to sustain the County's value at $804,400. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 25570 TMK 1-5-001-053-0000 FOUR PELFREY TRUST Case No. 25400 TMK 1-5-117-015-0000 LEE, ALFRED C JR & TANYA Case No. 25578 TMK 1-6-008-176-0000 BUER, JULIE A call for questions was made. Mr. Dinges moved to accept the withdrawals as presented. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25179,25178 & 25181 — FORESTER, HEATHER TMK 1-6-072-010-0000 (2013, 2014 & 2015) Board was presented with appellant's request to reschedule Case Nos. 25179, 25178 and 25181. A call for questions was made. Mr. Takai moved to reschedule all three cases to September 13th at 9:00 a.m. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. 7 CASE #25296 — GRAY TRUST TMK 9-4-005-007-0000 Board was presented with appellant's request to reschedule Case No. 25296. A call for questions was made. Mr. Takai moved to grant the rescheduling of Case No. 25296 to September 13th at 9:00 a.m. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 6 -page Appeals Agenda containing information on 31 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. Mr. David questioned the land value for Case No. 25376. County appraiser Dionne Costa responded. Mr. David questioned the land value for Case Nos. 25390, 25279, 25298, 25299, 25300 and 25301. County appraiser Nicholas Bassis responded. A call for questions was made. Mr. Takai moved to accept the settlements on pages 1 through 6 of the settlement agenda. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No old business discussed. ANNOUNCEMENTS Next meeting scheduled for tomorrow, July 13th, at 9:00 a.m. ADJOURNMENT Meeting adjourned at 3:37 p.m. Respectfully submitted, ��zakd Oiya) Swam Elizabeth (Nina) Swain Real Property Appeals Board Clerk 0 C) \ 0 & S G Cf) j m < m \ � EXHIBIT A )1 |z !f !! |; P§! )(! `0)(\ �( \ \0)0 §§ | )� ti z§ /( �| a) | \0 . )� §| )° \� )" } \ / // �/ ; § , « § ,§! |||) !!, !!; ; !,! `|!\ § §§) \!) \)) !§ !., , ) / z,! . },/ }\ � \ ()I!! [)E!! 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